N.H. Rev. Stat. § 21-I:30-a

I. The state shall pay a premium for permanent group hospitalization, hospital medical care, surgical care, and other medical and surgical benefits for the surviving spouse and dependent children of a deceased group I or group II state employee or retirement system member who dies as the natural and proximate result of injuries suffered while in the performance of duty, provided that: (a) Any such child shall qualify as a dependent under the provisions of RSA 21-I:26-36 and be under 18 years of age, or if a full-time student, be under 26 years of age. (b) Any such surviving spouse shall cease to be qualified for medical and surgical benefits under this section upon the remarriage of the surviving spouse. (c) No surviving spouse or dependent children shall be qualified or continue to be qualified for medical and surgical benefits under this section while receiving medical insurance or health care benefits from any other employer-sponsored plan. (d) The state shall pay the premium for supplemental medical and surgical benefits under this section for any such child who qualifies as a dependent under the provisions of RSA 21-I:26-36 and who is eligible for medicare benefits. II. In the case of the surviving spouse and dependent children of a group I or group II state employee or retirement system member who are eligible for medical and surgical benefits under this section and also under the provisions of RSA 100-A:50-55, the state shall pay the difference between the amount paid under RSA 100-A:52 and the premium paid under paragraph I. III. The additional benefits provided under this section shall be available to the surviving spouse and dependent children of a full-time employee of the state, an agency of the state, or any political subdivision of the state adopting the provisions of RSA 100-A, including full-time elected or appointed officers. IV. The additional benefits provided under this section shall not be available to any employee, teacher, police officer, or firefighter of a political subdivision of the state if the political subdivision belongs to an organization or association that offers, through the organization or association or its affiliate, insurance coverage with the exception of insurance coverage required to be offered by the Consolidated Omnibus Budget Reconciliation Act (COBRA). V. Funding to pay the premium for benefits under this section shall come from the benefit adjustment account.